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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Extended period of limitation - there is no justification to ...


Extended Limitation Period Invalid Without Cost Accountant Certificate; Demand Deemed Time-Barred and Unsustainable.

December 8, 2018

Case Laws     Central Excise     AT

Extended period of limitation - there is no justification to invoke the suppression clause against the appellant on the basis of estimate of cost of production not supported by necessary certificate from an independent Cost Accountant - the entire demand is not sustainable as time barred.

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